SERVICE INVOICE UNDER GST

[SURYAKANT MITHBAVKAR]

While preparing service invoice, If the recipient is within state we have to charge in our invoice SGST & CGST or charge only CGST?

[KASTURI SETHI]

What is important is that correct rate should be applied. Suppose rate is 18%. It is CGST within State. You may give break-up SGST 9% and CGST 9%. If you give one rate 18% against CGST, it will not create any problem.

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir's view. However, to be on a safer side show CGST and SGST on invoice if intra state supply.

[KASTURI SETHI]

Yes. To show separately is safer. These are procedural matters.

[KASTURI SETHI]

Yes. To show separately is safer than one consolidated one as opined by Sh.Ganeshan Kalyani, Sir. These are procedural matters.

AI Summary

How to Prepare Service Invoices Correctly for Intra-State Transactions Under GST: Separate SGST and CGST for Clarity. A discussion on a forum addresses the correct way to prepare a service invoice under the Goods and Services Tax (GST) system for intra-state transactions. The question is whether to charge State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) separately or just CGST. Respondents agree that while showing a combined rate is acceptable, it is safer to list SGST and CGST separately on the invoice. This approach ensures clarity and compliance with procedural requirements.